WP No. 28060 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 28060 of 2026 and W.M.P.Nos.30722 & 30724 of 2026 Tvl. B. Rama Contractor Rep. by its Proprietor, Tmt. Balakrishnan Rama, No.3/76A, Ram Nagar, Virattikuppam Road, Virattikuppam, Villupuram, Tamil Nadu 605 602. ..Petitioner(s) Vs 1. The Assistant Commissioner Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 2. The Commercial Tax Officer/ The State Tax Officer, Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 3. The Deputy State Tax Officer Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the entire records https://www.mhc.tn.gov.in/judis WP No. 28060 of 2026 __________ Page2 of 4 connected with the Impugned Parallel Proceedings passed by the 3rd respondent vide her proceedings, dated 07.11.2023 for the tax period Apr 2018 to Mar 2019 and QUASH the same as it is duplicate in nature, arbitrary, illegal and non-est in law. For Petitioner(s): Ms.M.Lavanya for M/s. E.C. Ramesh For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ ORDER An order dated 07.11.2023 is assailed on the ground that parallel proceedings were initiated in respect of the same assessment period covering issues raised in the impugned order. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents. On comparing the impugned order dated 07.11.2023 with subsequent order dated 07.08.2025, it is evident that said order deals with multiple issues, including belated filing of the annual return and the imposition of late fee in relation thereto. Therefore, there is duplication as between the two proceedings. Considering the fact that subsequent proceedings cover multiple issues and subsume issues dealt with in the impugned order, the impugned order is quashed. https://www.mhc.tn.gov.in/judis WP No. 28060 of 2026 __________ Page3 of 4 3. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. The Assistant Commissioner Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 2. The Commercial Tax Officer/ The State Tax Officer, Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 3. The Deputy State Tax Officer Commercial Tax Office, Villupuram Circle-I, Integrated Commercial Taxes Buildings, Villupuram District Collectorate Master Plan Complex, Villupuram-605602 https://www.mhc.tn.gov.in/judis WP No. 28060 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 28060 of 2026 and W.M.P.Nos.30722 & 30724 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis